The Sunflower Childrens Centre Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08898354 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE SUNFLOWER CHILDRENS CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K E Sagar

Mrs A J Ellis

Mrs D F Gibbons

Mrs N Hoszowskyj

C P Sagar

R L Wynn

SECRETARY:

REGISTERED OFFICE:

Victoria Street

Newton

Hyde

Cheshire

SK14 4AA

REGISTERED NUMBER:

08898354 (England and Wales)

ACCOUNTANTS:

Moss and Williamson Limited

Chartered Accountants

11 Stamford Street

Stalybridge

Cheshire

SK15 1JP

FIXED ASSETS

Tangible assets

4

53,375

53,344

CURRENT ASSETS

Debtors

5

238,499

151,104

Cash at bank

185,886

84,048

424,385

235,152

CREDITORS

Amounts falling due within one year

6

128,188

60,882

NET CURRENT ASSETS

296,197

174,270

TOTAL ASSETS LESS CURRENT
LIABILITIES

349,572

227,614

CREDITORS

Amounts falling due after more than one
year

7

33,153

50,634

NET ASSETS

316,419

176,980

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

316,319

176,880

316,419

176,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mrs K E Sagar - Director

1.	STATUTORY INFORMATION

The Sunflower Childrens Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, Fittings & Equipment

-

20% on cost

Computer Equipment

-

20% on cost

Motor Vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Fittings

Computer

Motor

& Equipment

Equipment

Vehicles

Totals

£

COST

At 1 September 2024

28,381

10,819

72,082

111,282

Additions

-

4,759

14,825

19,584

At 31 August 2025

28,381

15,578

86,907

130,866

DEPRECIATION

At 1 September 2024

26,071

8,215

23,652

57,938

Charge for year

1,689

2,050

15,814

19,553

At 31 August 2025

27,760

10,265

39,466

77,491

NET BOOK VALUE

At 31 August 2025

621

5,313

47,441

53,375

At 31 August 2024

2,310

2,604

48,430

53,344

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade Debtors

18,120

21,852

Other debtors

200

3,239

Directors' current accounts

165

-

Loans to Related Parties

220,014

126,013

238,499

151,104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

7,900

10,648

Hire purchase contracts

9,919

Trade Creditors

7,654

2,711

Corporation Tax

79,914

22,074

Social Security and Other Taxes

15,487

9,089

Directors' current accounts

-

21

Accrued Expenses

7,314

6,420

128,188

60,882

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans - 1-5 years

-

7,562

Hire purchase contracts

33,153

43,072

33,153

50,634

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £62,000 were paid to the directors .

At the financial year end, the company was owed by Mrs K E Sagar £165 (2024 - (£21)).

During the year, the company paid rent to Sunflower CC Property Management Limited of £48,000, and consultancy fees to Elaine Sagar Ltd of £25,500.

At the financial year end, the company was owed £53,013 (2024 - £53,013) by Sunflower Stalybridge Ltd.

At the financial year end, the company was owed £167,001 by JHS Childcare Ltd (formally Future Beginnings Ltd), a company in which Mrs K E Sagar has a 20% holding. This company ceased to trade post year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs K E Sagar.